States Sales Tax Exemption Guide

This guide is for use by Amateur Athletic Union of the U.S. Inc., its Districts, and its unincorporated Affiliated Organizations. It is for informational purpose ONLY. Please contact your state Department of Revenue or state office in care of sales tax exemption for more information.

Alabama

http://www.ador.state.al.us/salestax/stexa1.pdf

Alaska

Alaska has no blanket sales tax exemption for the whole of the state.  You need to file for exemption through your city. The following link takes you to a general state web page; you can then click on the links to the various cities. http://www.statelocalgov.net/state-ak.htm

Arizona

Do not qualify for Sales Tax Exemption - Only health care organizations, hospitals & churches

Arkansas

California

Do not qualify, unless purchasers are for resale.  Please see Publication 18 issued by the State.

Colorado

http://www.revenue.state.co.us/PDF/dr0715.pdf

Connecticut

http://www.ct.gov/drs/cwp/view.asp?a=1541&q=270818&drsPNavCtr=|41104|#41108

http://www.ct.gov/drs/lib/drs/forms/2004forms/certificates/cert-119.pdf

http://www.ct.gov/drs/lib/drs/fillable_certificates/cert-112fillable.pdf

Delaware

No Sales Tax

District of Columbia

http://cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/tax/forms/tax_forms/pdf/2004_FR-164.pdf&group=1679&open=|33280|33288

http://cfo.dc.gov/otr/cwp/view.asp?a=1330&Q=594058#qhtc

Florida

http://sun6.dms.state.fl.us/dor/forms/2003/dr5.pdf

Georgia

?

Hawaii

http://www.state.hi.us/tax/2001/g6s.pdf

Idaho

The only way that a 501 (c)(3) would be exempt from paying sales tax on purchases in Idaho, would be if you were an exempt buyer such as a hospital, non-profit school, center for independent living, qualifying health organization, federal government or Idaho state, county or city government.

Illinois

Information on obtaining a Sales Tax Exempt Certificate: http://www.revenue.state.il.us/Publications/pubs/pio37.htm

Organization needs to submit their request in writing following the instructions in the above link: Illinois Department of Revenue, Local Government Services 3-520, and 101 West Jefferson Street, Springfield, IL  62702

Indiana

http://www.in.gov/dor/taxforms/03pdfs/03-np20a.pdf

Iowa

Only organizations engaged in educational, religious, or charitable activities are exempt based on certain criteria.  Please read the information booklet via the link below.

http://www.state.ia.us/tax/educate/78595.html

Kansas

http://www.ksrevenue.org/pdf/forms/pub1520.pdf

Kentucky

?

Louisiana

Nonprofit organizations are exempt from Louisiana Income Tax, but not from sales tax.

Maine

Nonprofit youth organizations - sales to nonprofit youth organizations whose primary purpose is to provide athletic instruction in a nonresidential setting; http://www.state.me.us/revenue/forms/sales/pdf/str%2034%20(Youth%20Organization).pdf

Maryland

http://forms.marylandtaxes.com/current_forms/cra.pdf

Massachusetts

http://www.dor.state.ma.us/options/TA1/instruct.htm

Michigan

Sales tax exemption only applied to the parent 501 (c) 3 organizations.  Affiliated clubs and associations are not allowed a separate exemption under this provision.

Minnesota

http://www.taxes.state.mn.us/taxes/sales/forms/st16.pdf

Mississippi

Only not-for-profit schools

Missouri

? Not sure what group we fall under (maybe civic)

http://www.dor.mo.gov/tax/business/sales/forms/1746.pdf

Montana

The State of Montana has no general sales or use tax.

Nebraska

Only religious, blind, public & private educational, hospitals, nursing, home healthcare, child care non-profit organizations are exempt.

Nevada

http://tax.state.nv.us/taxnew/documents/exemptapp.pdf

New Hampshire

New Hampshire does not have a general sales tax.

New Jersey

?

http://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/reg1e.pdf

New Mexico

http://www.state.nm.us/tax/forms/year99/acd31015f.pdf

Instructions - http://www.state.nm.us/tax/forms/year99/acd31015inst.pdf

FAQ - http://www.state.nm.us/tax/trd_ques.htm#grt

New York

http://www.tax.state.ny.us/pdf/1997/apcert/ST119_2_797.pdf

Instructions - http://www.tax.state.ny.us/pdf/1998/st/st119_2i_298.pdf

North Carolina

http://www.dor.state.nc.us/downloads/fillin/E585.pdf

North Dakota

North Dakota does not exempt religious, charitable or non-profit organizations.

Ohio

http://tax.ohio.gov/Forms/Sales_Tax/Exemption_Certificates/STEC_B_FI.doc - Blanket Exemption Certificate given to vendors - valid reason non-profit 501(c)(3)

Oklahoma

http://www.oktax.state.ok.us/oktax/btforms/13-16-a.pdf

Oregon

No Sales Tax

Pennsylvania

http://www.revenue.state.pa.us/revenue/lib/revenue/rev-72.pdf

Rhode Island

http://www.tax.ri.gov/forms/1998/misc/exempt.pdf

South Carolina

? Called and left message with Mr. Bird 803-898-5788 6/9/04

South Dakota

Only Governmental Agencies, Public or Municipal Corporations, Relief Agencies, Religious Educational Institutions, Private Educational Institutions can apply for sales tax exemption.

Tennessee

http://www.state.tn.us/revenue/forms/general/f1306901.pdf

Texas

http://www.cpa.state.tx.us/taxinfo/taxforms/ap-204.pdf

Utah

?

http://www.tax.utah.gov/forms/current/tc-160.pdf

Vermont

You must have a valid Vermont Business Tax Account to received tax exemption.  Please follow the links below

http://www.state.vt.us/tax/pdf/misc/guidetobusinesstaxes.pdf

http://www.state.vt.us/tax/pdf/misc/s-1-0303.pdf

Instructions - http://www.state.vt.us/tax/pdf/misc/s-1i-0303.pdf

http://www.state.vt.us/tax/pdf/misc/s-3.pdf

Virginia

http://www.tax.state.va.us/site.cfm?alias=BusinessFAQ2#sales

http://www.tax.state.va.us/site.cfm?alias=SUTExemption

Sales & Use Tax Application: http://www.tax.state.va.us/web_pdfs/npappl.pdf  Instructions: http://www.tax.state.va.us/web_pdfs/npinst.pdf

Washington

http://dor.wa.gov/Docs/Pubs/IndustSpecific/NonProfit.pdf

http://www.leg.wa.gov/wac/index.cfm?fuseaction=section&section=458-20-183

West Virginia

http://www.state.wv.us/taxrev/taxdoc/tsd300.pdf

http://www.state.wv.us/taxrev/taxdoc/tsd320.pdf

Wisconsin

Information: http://www.dor.state.wi.us/pubs/00pb206.pdf

Application: http://www.dor.state.wi.us/forms/sales/s-103.pdf

Wyoming

Organizations have to obtain a Letter of Authority by sending in a written request and supporting documentation to the Wyoming Department of Revenue.  The Department of Revenue shall consider the following documentation to determine whether the organization qualifies.  Articles of Organization, Organizational chart or charter, mission statement, budget, income and expense statements and evidence of Federal tax exempt status.

The State of Wyoming, Department of Revenue, 122 W. 25th Street, Cheyenne, WY  82002-0110

Wyoming Sales Tax Exemption Certificate: http://revenue.state.wy.us/PortalVBVS/uploads/ETS%20Form%20101.pdf

Copyright 2017 Amateur Athletic Union of the United States, Inc. | Privacy Statement | Terms Of Use | Login